1999 (2) TMI 148

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.... the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the appeal preferred by the Revenue is whether the plastic laminated sheet is classifiable under sub-heading 3920.31 of the schedule to the Central Excise Tariff Act as claimed by the Revenue or under sub-heading 4823.90 as was held in the impugned order. 2.Shri H.K. Jain, learned SDR, submitted that th....

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....compressed together and laminated under pressure by using heat with the chemicals namely unstable solutions of Melamine Formaldehyde or Phenol Formaldehyde which are in process materials; that these solutions are not plastic and were held as non-excisable by the Assistant Collector; that this was also the view of the Supreme Court in the case of Moti Laminates Pvt. Ltd., 1995 (76) E.L.T. 241 (S.C.....

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.... seized goods and the goods cleared between 30-3-1988 and 28-4-1988, for confiscating the seized goods and for imposing penalty etc. It is thus apparent that the proceedings started against the respondents on the question of wrong classification of goods alone. As far as the classification of the product is concerned, the matter is no more res integra as the Apex Court in the case of CCE v. Wood P....